2026 (5) TMI 859

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....d in person. Sri.Josheph Vargees., counsel for the petitioner has appeared through video conferencing. 2. The petition is filed seeking following reliefs: "i) Issue of writ of Certiorari quashing the FORM GST SPL-07 dated 03.11.2025 bearing Reference No:ZD291125014481O and referred as Annexure-A1; ii) Issue a writ of Mandamus directing the Respondent No.1 to accept the application filed by the petitioner in FORM GST SPL-02 vide Reference No.BEL/GST/000/DIVH/ASC/KST/25/2324 filed on 18.07.2025 and referred as Annexure-F (Colly) and further issue FORM GST SLP-05 in favour of the Petitioner; iii) Consequently, issue a writ of Certiorari quashing the show cause notice under section 73 of the Act dated 27.09.2023....

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....ved at the common Input Tax Credit, liable to be reserved a sum of Rs.41,91,146/-. The petitioner agreed with the audit observations and paid the Input Tax Credit a sum of Rs.41,91,146/- vide DRC-03 DC2906230310949/ DI2906230349803 dated 23.06.2023. The second respondent subsequently issued a show cause notice on 27.09.2023. The petitioner, in response to the show cause notice, filed a response on 26.05.2023 vide e-mail, and another reply vide letter in Form DRC-06 dated 20.10.2023. As the matter stood thus, on 28.12.2023, the first respondent proceeded to pass an Order in Original under Section 73 of the Act. The Order in Original confirmed the demand of interest under Section 50 (1) of the Act and a sum of Rs.30,64,745/-. It is s....

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....sking the petitioner to produce relevant documents in Form GST SPL04 to support the claim as to why the application filed should not be rejected. Thereafter, the first respondent rejected the application because it was filed late. Under these circumstances, the petitioner is now before this Court on the grounds detailed in the writ petition memorandum. 4. Counsel for the respective parties urged several contentions. Heard the arguments and perused the papers with care. 5. The issue lies within a narrow compass and relates to the rejection of the waiver application. It is undisputed that vide Notification No.21/2024-Central tax dated 08.10.2024, 31.03.2025 was notified under sub-section (1) of Section 128A of the CGST Act, as the da....